Group Taxation

Groups of related companies in Israel face special tax rules regarding inter-company transactions, transfer pricing, consolidated reporting, and loss utilization. This section explains the tax treatment of parent-subsidiary relationships, brother-sister companies, and how the Tax Authority scrutinizes transactions between related parties.

  1. Consolidation of company reports

    Option to consolidate tax reports of a group of companies

  2. Transfer prices between related companies

    Transfer price rules in transactions between companies in the same group

  3. holding company

    Taxation of the holding company in Israel

  4. Intercompany transactions

    Tax highlights in transactions within a group of companies

  5. Foreign holding company

    Taxation of a foreign holding company of an Israeli resident